MEI Revenue Limit in 2026 and What Happens If You Exceed It

The MEI (Microempreendedor Individual, Individual Microentrepreneur) revenue limit in 2026 is R$ 81,000.00 per year (R$ 6,750.00 per month of activity in the year of opening). Those who exceed the cap must report the disqualification (desenquadramento) and, as a rule, are taxed as a microenterprise (microempresa) under the Simples Nacional, with effects that depend on how much the limit was exceeded.

What the limit is

The rule is in Lei Complementar 123/2006 (Complementary Law 123/2006) and Resolução CGSN 140/2018.

• MEI in general: R$ 81,000.00 per calendar year, adding up domestic and foreign sales.
• Self-employed freight transport MEI: R$ 251,600.00 per year.
• Year of opening: the limit is prorated, at R$ 6,750.00 per month (R$ 20,966.67 for the freight transport MEI), and any fraction of a month counts as a full month.

Example: someone who opened an MEI on March 15 has 10 months of activity (March through December) and a limit of 10 × R$ 6,750.00 = R$ 67,500.00 for the year.

What counts toward revenue

The limit considers gross revenue (receita bruta), that is, what you received from selling goods or services, not profit. Expenses and costs are not deducted for this calculation. So track the total month by month, keeping invoices (notas fiscais) and the record of revenues.

What happens if you exceed the limit

The Receita Federal (Brazilian Federal Revenue Service) distinguishes two cases.

• Excess of up to 20% (up to R$ 97,200.00 on the R$ 81,000.00 limit): report the disqualification by the last business day of the month following the excess. The effects apply from January 1 of the following year, and the amount on the excess is paid on a separate slip, the DAS of excess (DAS de excesso), due in January of the following year.
• Excess above 20%: the effects are retroactive to January 1 of the year in which the limit was exceeded.

For the steps to report it and what changes in taxes, see the guide on MEI disqualification (desenquadramento).

Can the limit increase?

Lei Complementar 238/2026 (Complementary Law 238/2026), of October 21, 2026, changed the rules for the coming years: the MEI revenue limit becomes R$ 110,000.00 in 2027 and R$ 140,000.00 from 2028, and the law also allows up to two employees from 2027. The increase depends on the revenue waiver being included in the 2027 to 2029 budget laws. In 2026, the R$ 81,000.00 limit still applies.

When the limit matters in practice

The control applies to the calendar year, from January 1 to December 31. When you file the annual declaration, the year's revenue is reported to the Receita Federal. Incorrect or omitted information results in a fine of R$ 100.00 for each group of 10 items, so declare the correct amount.

How to avoid being caught off guard

1. Add up your revenue every month and compare it with the prorated limit for the year.
2. Issue and keep your invoices, and keep the monthly record of revenues.
3. When you are close to the cap, evaluate moving to a microenterprise with an accountant; see the guide on from MEI to microenterprise.
4. File the annual declaration by May 31, reporting the previous year's revenue.

Frequently asked questions

Is the limit monthly or annual?

It is annual (R$ 81,000.00). The R$ 6,750.00 per month figure is only used to calculate the prorated limit for those who opened the MEI during the year.

Can I exceed the limit just once?

Exceeding the limit creates an obligation to report the disqualification. Up to 20% above, the effects begin in January of the following year; above 20%, they are retroactive.

Do sales abroad count?

Yes. The limit adds up gross revenue from the domestic and foreign markets.

Read also

• MEI disqualification (desenquadramento): causes and what to do
• DASN-SIMEI: how to file the MEI annual declaration
• How to open an MEI in 2026: step by step on the Portal do Empreendedor